In exercise of the powers conferred by sub-section (1) of section 75 of the Puducherry Value Added Tax Act, 2007 (Act No. 9 of 2007) and all other powers enabling him in this behalf, the Lieutenant-Governor, Puducherry being satisfied that it is necessary so to do in the public interest, is pleased to amend the first Schedule to the said Act, namely:-

AMENDMENT

In the first Schedule of the Puducherry Value Added Tax Act, 2007 containing the list of goods exempted, after serial number 7 and the entries relating thereto, the following shall be inserted, namely:-

"7A. Aviation Turbine Fuel sold to an aircraft with a maximum take-off mass of less than forty thousand kilograms operated by scheduled airlines as specified in section 14 of the Central Sales Tax Act, 1956"

2. This notification shall come into force with immediate effect.

(By order of the Lieutenant-Governor)

Chandraker Bharti (I.A.S.),

Development Commissioner-cum-Secretary

to Government (Finance).